Direct Materials Variances The following data relate to the direct materials cost for the production of 1,000 automobile tires Actual: 52,900 lbs. at $1.3 per lb. Standard: 54,000 lbs. at $1.75 per lb. a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Direct Materials Price Variance Favorable Direct Materials Quantity Variance Favorable Total Direct Materials Cost Variance Favorable b. The direct materials price variance should normally be reported to the Plant Manager Flower amounts of direct materials had been used because of production efficiencies, the variance would be reported to the Purchasing Department . If the favorable use of raw materials had been caused by the purchase of higher quality materials, the variance should be reported to the Purchasing Department